Business Plan

AstroBites
A Financial Business Plan
Presented to:
The Faculty of the Accountancy, Business and Management (ABM) Strand
In Fulfillment
of the Course Requirement in
Business Finance and Fundamentals of Accountancy and Business
Management 2
of Grade 12 – St. Ignatius of Loyola
December 10, 2021
Table of Contents
Part I
Executive Summary ...................................................................................12
Mission Statement.............................................................................12
Vision Statement...............................................................................12
Core Values of the Business.............................................................12
Products or Services.........................................................................12
1
Area/s of Operation...........................................................................12
Part II
Company
Description..................................................................................12
Part III
Organization and
Management...................................................................12
Part IV
Products Offered or Services
Rendered......................................................12
Part V
Funding
Request.........................................................................................12
Part VI
Financial Plan.............................................................................................12
Total Financial Resources Required.................................................12
Budget Allocation...............................................................................12
Utilization of Budget Allocated...........................................................12
Financial Outlook...............................................................................12
Part VII
Appendix.....................................................................................................12
2
Bureau of Internal Revenue (BIR).....................................................12
Department of Trade and Industry (DTI)...........................................12
Securities and Exchange Commission (SEC)...................................12
Social Security System (SSS) ..........................................................12
Home Development Mutual Fund (PAG-IBIG)..................................12
Philippine Health Insurance Corporation (PhilHealth).......................12
Business Permit (City of San Pedro).................................................12
Part VIII
Conclusion..................................................................................................12
`
PART I
THE EXECUTIVE SUMMARY
AstroBites is a zodiac related pastry café business that endeavours to

be the most searched café after all many café competitors. With that, they
are tasked to create and serve freshly baked goodies and a pleasurable
and comfortable environment in dining in orders where customer's
satisfaction is our main priority. Also, to provide a fun experience for our
customers when it comes to decorating pastries such as cookies,
3
cupcakes, brownies, and donuts and knowing what fortune they will have in
a day with a comfortable aesthetic environment. The strengths and
shortcomings of AstroBites, as well as a poll of 100 customers, were used
to create this marketing communication plan. This plan used web
advertising, outdoor advertising, and relationship marketing to boost
AstroBites' visibility and profitability by stepping up its business strategies
and marketing activities.
PART II
COMPANY DESCRIPTION
History and Background of the Company
4
AstroBites is a zodiac related pastry café business that is guided by
passion and motivation. According to the CEO, Ms. Janela Merluza, that
this type of business is not only the idea of hers but also an idea of her
team, consist of Ms. Antonia Friginal, Ms. Shaina Perez, Ms. Stephanee
Perez, Ms. Cyril Pascual, Ms. Azel Evangelista, and lastly Mr. Robert
Parto, led by their determined hearts in wanting to build and to manage
business. Also, she cited that her team is not just a team but it is also her
family, who she shared blood and sweat in months of planning to make this
business. The CEO and her team of Astrobites highlighted that it is well
known as a coffee and dessert shop with innovative products that makes a
lot of customers delighted. Many customers arrive home with so many
newfound memories to connect with their friends or partners.
AstroBites seeks to provide a connected customer experience to

build and maintain a longterm relationship. More than just offering fine
coffee, the "zodiac" simple coffee provides the “Great astro experience”
which makes customers feel at home, forming a strong emotional
attachment. AstroBites stores are designed with great ambiance and
accessibility in mind. The CEO mentioned that she and her team believe
that the good ambience of the store will help the customers. It has a good
ambiance and it is very well cleaned, organized and sanitized for the safety
of our employees and customers.
When it comes to their products, they are innovative and interesting

since they provide something interesting that will lift customers' moods in a
different way. There are also many services such tarot and zodiac sign
readings available
For amusement, CEO and her team also provide options such as
allowing them to decorate and customize their own desserts. Aside from
that, we of course have their own decor, such as zodiac signs and
constellations.
Businesses serving coffee compete with one another for a share of

the market and when one business acquires or develops unique attributes,
which are valuable to consumers, it results in a position of competitive
superiority and greater market share. Simply put, when a business offers a
valuable point of difference, that business can expect to attract a greater
share of the consumers.
5
To sum up, Ms. Merluza and her team business benefited them in
turning this into a reality. The collaborations of ideas they make will help
them to present their business in Daang Hari, Imus, Cavite but because of
the pandemic they will turn this into an online store to gain the customers
attention.
Before the business will start, the owner and her team did an
evaluation from other cafes to observe the strengths and weaknesses of
doing this kind of enterprise. Afterwards, they plan to introduce AstroBites
as an online business in social media platforms like Facebook and
Instagram and also in food delivery apps like food panda in the year 2022.
The team decided to turn this into a physical store in Daang Hari, Imus,
Cavite as an investment in the year of 2025. Ms. Merluza and her team
have a plan to buy a space in Daang Hari that has a capacity of 5-6
persons. Also, they plan to design its interior with pleasing styles to the
eyesight of the customers. In addition, they also plan their pastry products
with mouth-watering flavors that can trap and pull a numerous number of
customers.
In final records, Ms. Merluza also cited that she loves the idea of
zodiac signs and it is also a trend among millennials and gen z, this is
where they got the idea of building a pastry cafe. The products were also
inspired by the 12 elements of the zodiac signs.
Product Featured
AstroBites offers daily fortune cookies, brownies, and free designing

of the icing on the top of cupcakes and donuts, and also drinks or cold
beverages with affordable and friendly budget price. Its flavors are based
and inspired on the 12 elements of the zodiac sign: capricorn, aquarius,
pisces, aries, taurus, cancer, gemini, leo, virgo, libra, scorpio, sagittarius.
And every flavor is designed to introduce its corresponding dates.
Brand Name
6
According to the CEO, Ms. Merluza, her team loves the stars and
constellations and this becomes an idea for them to make a brand name
that is related and inspired by it. They came with the concept of zodiac
signs which are also known as astronomical/astrological signs, from the
word itself “astro” is the shortcut and chosen word to make a brand name.
Along with that, they also like pastries and coffee shops, so they came up
with the word “bites” as a symbolism of having a sweet tooth and this
became a product idea of making this as a unique pastry cafe named
AstroBites.
The brand logo shows the circular chart of zodiac signs but instead of a
chart they change it to cookies with a bite as a representation of the pastry
café.
Figure 1. Brand logo of AstroBites
7
Product Packaging
Because of the pandemic, dining in a physical store is not allowed

due to following safety protocols, the main goal of AstroBites is to have an
online store, and knowing the common option for customers to buy and
enjoy is through taking out the product online. This highlighted the making
of eco-friendly product packaging of AstroBites. The packaging design is
made aesthetically pleasing and eye-catching to the customer as accords
with their modern wants. This will also help to promote and pull numerous
customers.
Figure 2. Packaging of Take-out product
Tagline
“Fortune of Sweets”
8
Target Market
The company conducted a survey with a total of 100 respondents that
participated. The respondents are limited only to 100 individuals and it is
not less or more than that.
Buyer Behavior
Figure 3. “I’m into Zodiac Sign”
The graph above shows if the respondents is an astronomy/astrology sign

or also known zodiac sign. 83% of the respondents answer “Yes”, 17% of
the respondents answer “No”. With this information, most of the customers
of AstroBites will surely recommend this food place.
Figure 4. Respondents zodiac sign
The graph above shows what is the zodiac sign of the respondents. 10% of
the respondents answer they are Capricorn, 8% of the respondents answer
they are Aquarius, 9% of the respondents answer they are Pisces, 9% of
the respondents answer they are Aries, 12% of the respondents answer
9
they are Taurus, 5% of the respondents answer they are Gemini, 12% of
the respondents answer the are Cancer, 4% of the respondents answer
they are Leo, 9% of the respondents answer they are Virgo, 12% of the
respondents answer they are Libra, 4% of the respondents they are
Scorpio, and 6% of the respondents answer they are Sagittarius.
Figure 5. “I like the Idea of linking my personality on zodiac signs”
The graph above shows if the respondents like the idea of linking their
personality in their zodiac sign. 64% of the respondents answer “Yes”, 36%
of the respondents answer “No”.
Figure 6. “I’m into horoscopes”
This graph above shows how the respondents reacted about being into
their horoscope. 55.6% of respondents are into their horoscope while
44.4% of them are not.
10
Figure 7. “I’m into tarot reading”
According to the survey, 35% of the respondents answered "No", and 65%
of the respondents answered "Yes".
Figure 8. “I like receiving daily predictions”
According to the survey, 59% of the respondents strongly agree about how
they like their daily prediction or fortune of their day. Meanwhile, 41% of
them disagree about their daily fortune or predictions.
11
Figure 9. “How I feel receiving daily prediction”
This graph shows how the respondents feel about their fortune of the day.
24.4% of respondents are excited, 18.3% are anxious, Both 15.9% of the
respondents feel surprised and have doubts. While both 11% are happy
and disbelieved. Overall there are other feelings that the respondents
chose. Some of which are fear and disappointment.
Figure 10. “I’m into putting my daily predictions in a pastry”
This graph shows how the respondents like the idea of putting predictions
into pastry. 57% of the respondents agree and 43% of them disagrees.
12
Figure 11. “I’m into pastries”
This graph above shows how the respondents like eating pastries. 95% of
the respondents respond “Yes” and 5% of the respondents respond “No”.
Figure 12. “What pastry I like the Most”
This graph responds to the previous question above if the respondents

liked different pastries of some kind, 34.7% respondents chose donuts,
32.7% chose cookies, 22.4% chose brownies and 10.2% chose cupcakes.
Interpretation
To begin, Astrobites sent each consumer a survey since we need to

know what the customer wants before they buy from us. Answering the
survey may provide us with the information we need. According to the
13
survey, Astrobites wants to understand what our customers actually want to
buy from us. Not only to buy, but also to experience such services available
to the clients to meet their wants and make their purchase simpler. To
accept everyone's ideas and turn it into reality. Astrobites intends to provide
the majority of every respondent's request because we want every
consumer to have unlimited options. Astrobites will certainly deliver the
greatest product, services, and serve the best way possible.
After we review the survey, most of our future customers are willing to
support and excited about our business ideas and exciting products. We
reviewed that the majority of them liked our proposal. They are also into
horoscopes and daily fortunes as we expected that’s why we came up with
that idea we made and also for enjoyment and fun for our future customers.
We make sure that our respondents are our target market and we assure
that we hit that.
14
Demographics
Figure 13. Age of Respondents

This graph shows that a great number of respondents are from
Generation Z that ranges from 13-24 years old to having a total percentage
of 96% while the remaining 4% are from Millennials that range from 25-40
years old.
Figure 14. Sex of the Respondents

This graph shows that 50% of the respondents are Female, same for
the Male for also having a total percentage of 50% of the respondents. This
graph shows that both Male and Female of the respondents have a total
percentage of 50%.
15
Interpretation
With regards to the demographic characteristics of the respondents,
the majority of them are from Generation Z, which ranges from the year
1995 to the year 2015. As for the Millennials, it seems like they're not into
this kind of pastries. Based on the result of the survey, the majority of the
respondents are Generation Z. As for the gender of the respondents, it
seems like both Male and Female have an interest in this kind of pastry
based on the given survey. That being said, AstroBites main target will be
Generation Z.
Psychographics
Figure 15. Favorite Flavors in desserts
This graph illustrates the most preferred dessert flavors. Majority of the
respondents love Chocolate flavor. Second is Red Velvet flavor with 12%
who also love it. 11% for the Strawberry. While cookies and cream got 11%
lovely votes. Mocha, Vanilla and Caramel got 7% fair votes. 6% for the
nutella. And the least favorite flavor is mint chocolate.
16
Figure 16. Pastries that the customers enjoy the most
This graph shows the pastries that are enjoyable for them and it shows
what they prefer. 69% for the foreign pastries and 31% for the local
pastries.
Figure 17. Frequency of eating pastries
In this graph, the quantification of how customers eat the different kinds of
pastries is shown. Majority of the customers eat weekly specifically
covering about 39% of the respondents. Meanwhile, 35% of the customers
eat occasionally, 15% eat monthly, and 11% eat this kind of pastry.
Figure 18. Most wanted/liked pastry
This graph shows the most liked pastries of the respondents. Majority of
the customers like the flavor covering about 81%. While 16% for the
texture.
17
Figure 19. Options for buying pastries
This graph shows where the customers buy pastry products, Majority of
them buy in Physical stores covering about 85%. Meanwhile, 15% buy at
the Online store.
Figure 20. Willingness to buy and try another pastry shop
This graph shows the willingness and curiosity of the customer to try pastry
to another/different shops. Majority of the customers voted Yes with 81%
and 19% of the Vote got No answers.
18
Figure 21. Product Quality as a Factor
shows that most of the respondents prefer the “Quality of the Product” if the
respondents are not willing to buy and try other pastry shops which got a
pretty high vote compared to the others. On the other hand, “Promo and
Discount” got the least votes compared to others.
Figure 22. Other pastry preferred by Respondents
shows that most of the respondents are looking for more “Waffle” pastries.
Running next is “Cake” which is 3% behind the Waffle. Third to the top is
“Cinnamon Buns”. Next one is “Croissant” which is 2% behind the
Cinnamon Buns. “Bread” comes fifth which is only 1% behind the
“Croissant” and the least voted is “Pie”.
19
Figure 23. Offers to Receive
shows that the most offered that respondents would like to receive is
“Promo and Discounts”. Behind Promo and Discounts is “Freebies”
showing high votes also. Second to the last on the figure is “Loyalty or
Membership Card”. On the other hand, “Coupons” had the least vote.
Figure 24. Flavor Improvisation
shows that most of the respondents like the flavor “Chocolate Chip
Cookies” most. “Cinnamon” and “White Chocolate” with a tying vote of 19%
comes second. “Matcha” comes third with 12% votes. “Oatmeal” and
“Honey Glazed” came fourth with a tying vote of 8%. The least liked is
“Peanut Butter”. However, no one voted “Sugar Coated” and “Butter”.
20
Figure 25. Products Improvisation
shows that the responses are almost equal to each other. This figure
shows the other product that most respondents want to experience is
“Pasta”. “Sandwiches” is 1% behind the Pasta. “Coffee” is second to the
last and “Waffles and Pancakes” is the least voted but still got a pretty high
vote.
Figure 26. Services Improvisation
shows that the other service that most of the respondents want to
experience more is the “Food Delivery App” which is really common and
needed nowadays. Next are “Fast and Clean Product Delivery” and
“Customer Rewards and Benefits” with a tying vote of 23%. Second to the
last is “Branded Merch” which got a pretty small vote. “Fast Product
Preparation” got the least votes.
21
Interpretation
As shown in the survey, the pastries stimulate the customers'

curiosity. The majority of them have tried a variety of pastries, and some
are constantly trying and discovering new ones. It is undeniable that the
pastries provide such a lot of satisfaction to the clients. Our shop will know
what to try and what to improve on as an outcome of this survey.
Customers' interest is aroused by the pastries, as evidenced by the survey.
It demonstrates that customers purchase pastries to satisfy their appetites.
The majority of them have sampled a wide range of pastries, and others
are continually experimenting with and discovering new ones. It is evident
that the pastries give consumers a great deal of satisfaction. Customers
may then demonstrate their commitment to our pastries by giving them
satisfaction in this scenario. As a result of this survey, our shop will know
what to try and what to improve on.
22
PART IV
PRODUCTS OFFERED or SERVICES RENDERED
Pricing Program
Due to the pandemic, AstroBites company decided to open first an online
store for all customers not to worry about going out and enjoy their chosen
purchase of product. They also decided to make a future physical store as
an investment.
Flavors of Cookies
 Aquarius – [Strawberry]
ITEM PRICE (IN QUANTITY UNIT PRICE
PESO) (PER UNIT)
Egg PHP 96 per 1 PHP 8.00
dozen
Lemon juice PHP 25 2 Tbsp PHP 25.00
Vegetable oil PHP 60 per ½ Cup PHP 40.00
107g
Vanilla extract PHP 46 per ½ Tsp PHP 15.00
20ml
Granulated PHP 125 per ½ Cup PHP 25.00
sugar 1kg
Flour PHP 58 per 1kg 1 ¾ Cups PHP 10.00
Baking powder PHP 58 per 1kg ½ Tsp PHP 7.00
Chopped PHP 150 per 1 Cup PHP 100.00
strawberries 500g
Total PHP 230.00
Table 1.1
23
SELLING PRICE
Cost Per Unit PHP 230.00
Mark-up: 50% PHP 115.00
Selling Price PHP 29.00
Table 1.2
 Pisces – [Blueberry]
PESO) (PER UNIT)
Flour PHP 58 per 1kg 2 ½ Cups PHP 25.00
Baking powder PHP 58 per 1kg 2 Tsp PHP 45.00
Salt - 1 Pinch PHP 1.00
Butter - ½ Cup PHP 10.00
White sugar PHP 65 per 1kg 1 Cup PHP 20.00
Eggs PHP 2 PHP 16.00
Lemon extract PHP 46 per ½ Tsp PHP 38.00
20ml
Milk PHP 93 per 1L ½ Cup PHP 120.00
Fresh PHP 308 per 1 Cup PHP 250.00
blueberries 400g
Total PHP 525.00
Table 1.3
SELLING PRICE
Mark up : 50% PHP 262.5
Table 1.4
 Aries – [Mint Chocolate]

ITEMS PRICE (IN QUANTITY UNIT PRICE
PESO) (PER UNIT)
Butter - 1 Stick PHP 10.00
Brown sugar PHP per 1kg 1 Cup PHP 21.00
24
All purpose PHP 63 1 Pack PHP 63.00
cream
Eggs PHP 16 2 PHP 16.00
Vanilla extract PHP 46 per 2 Tsp PHP 25.00
20ml
Flour PHP 58 per 1kg 4 Cups PHP 25.00
Baking soda PHP 58 per 1kg 1 Tsp PHP 48.00
Salt - 1 Tsp PHP 10.00
Mint chocolate PHP 155 per 3 Cups PHP 50.00
chips 100g
Total PHP 288.00
Table 1.5
SELLING PRICE
Mark-up: 50% PHP 144.00
Table 1.6
 Taurus – [Chocolate]
PESO) (PER UNIT)
Brown sugar PHP 68 per 1kg 1 Cup PHP 21.00
All purpose PHP 63 1 Pack PHP 63.00
cream
20ml
Flour PHP58 per 1kg 4 Cups PHP 25.00
Baking soda - 1 Tsp PHP 48.00
Chocolate chips PHP 155 per 3 Cups PHP 50.00
100g
Total PHP 288.00
Table 1.7
25
SELLING PRICE
Mark-up: 50% PHP 144.00
Table 1.9
 Gemini – [Mocha]
PESO) (PER UNIT)
Cocoa powder PHP 150 per 1 Cup PHP 35.00
1kg
Baking powder PHP 58 per 1kg 2 Cups PHP 25.00
Cornstarch PHP 45 per 1kg 4 Tsp PHP 20.00
Salt PHP 1 Tsp PHP 10.00
20ml
Butter PHP 155 per 1 ½ Cups PHP 155.00
1kg
Granulated PHP 65 per 1kg ½ Cup PHP 25.00
sugar
Brown sugar PHP 68 per 1kg 1 ½ Cup PHP 23.00
Egg PHP 8 1 PHP 8.00
Instant coffee PHP 100 per 1 ½ Tbsp PHP 23.00
granules 300g
Total PHP 244.00
Table 1.10
SELLING PRICE
Mark-up: 50% PHP 122.00
Table 1.11
 Cancer – [White Choco]
26
PESO) (PER UNIT)
Brown sugar PHP 68 per 1kg 1 Cup PHP 21.00
All purpose PHP 63 per 1 Pack PHP 63.00
cream 180ml
20ml
White chocolate PHP 155 per 3 Cups PHP 50.00
chips 100g
Total PHP 288.00
Table 1.12
SELLING PRICE
Mark-up: 50% PHP 144.00
Table 1.13
 Leo – [Rocky Road]
PESO) (PER UNIT)
Flour PHP 58 per 1kg 1 ½ Cup PHP 30.00
Brown sugar PHP 68 per 1kg 1/3 Cup and ½ PHP 10.00
Tbsp
Chocolate - ½ Cup PHP 10.00
powder
Eggs - 1 PHP 10.00
Chocolate chips PHP 155 per ½ Cup PHP 10.00
100g
Total PHP 85.00
Table 1.14
SELLING PRICE
27
Cost Per Unit PHP 85
Mark-up: 50% PHP 42.5
Table 1.15
 Virgo – [Caramel]
PESO) (PER UNIT)
Tbsp
Egg - 1 PHP 10.00
Chocolate chips PHP 155 per ½ Cup PHP 10.00
100g
Caramel syrup - 1 Tbsp PHP 8.00
Total PHP 83.00
Table 1.16
SELLING PRICE
Table 1.17
 Libra – [Smores]
PESO) (PER UNIT)
Tbsp
Egg - 1 PHP 10.00
Semi-sweet PHP 155 per 1/3 Cup PHP 10.00
chocolate chips 100g
Marshmallows PHP 130 per 1/3 Cup PHP 5.00
28
100g
Total PHP 80.00
Table 1.18
SELLING PRICE
Table 1.19
 Scorpio – [Cookies N Cream]

PESO) (PER UNIT)
Tbsp
Egg - 1 PHP 10.00
Chocolate - ½ Cup PHP 10.00
powder
Creamer PHP 63 1/2 Cup PHP 15.00
Total PHP 90.00
Table 1.20
SELLING PRICE
Mark-up: 50% PHP 45
Table 1.21
 Sagittarius [Red Velvet]

PESO) (PER UNIT)
Tbsp
29
Egg - 1 PHP 10.00
Chocolate PHP 155 per ½ Cup PHP 10.00
powder 100g
Creamer PHP 63 1/2 Cup PHP 15.00
Total PHP 90.00
Table 1.22
SELLING PRICE
Mark-up: 50% PHP 45
Table 1.23
 Capricorn – [Nutella]
PESO) (PER UNIT)
Tbsp
Egg - 1 PHP 10.00
Semi-sweet PHP 155 per ½ Cup PHP 10.00
chocolate 100g
Nutella PHP 180 per 1/2 Cup PHP 16.00
200g
Total PHP 91.00
Table 1.24
SELLING PRICE
Table 1.25
30
Flavors of Cupcake
 Fresh Strawberry Cupcake
PESO) (PER UNIT)
Strawberry Pack PHP 130 1 PHP 130.00
All Purpose Flour PHP 58 per 1kg 2 Cups PHP 20.00
Cornstarch - ¼ Cup PHP 15.00
Baking Powder - 2 and ½ Tbsp PHP 16.00
Salt - ½ Tsp PHP 5.00
Butter - ¾ Tbsp PHP 52.00
Granulated Sugar PHP 65 per 1kg 1 and ½ cup PHP 55.00
Vanilla PHP 46 per 20ml 3 Tsp PHP 46.00
Milk PHP 93 per 1L 1 Cup PHP 24.00
Dried Strawberry PHP 260 per 1 Cup PHP 26.00
Pack 250g
Confectioner PHP 125 per 1kg 4 Cups PHP 100.00
Sugar
Heavy Cream PHP 35 per 125g 3 Tbsp PHP 18.00
Vanilla extract PHP 46 per 20ml 1 Tsp PHP 0.00
Total PHP 528.00
Table 2.1
SELLING PRICE
Mark-up: 50% PHP 264.00
Table 2.2
 Carrot Cupcake
PESO) (PER UNIT)
Flour PHP 58 per 1kg 1 and ½ Cup PHP 20.00
Sugar
31
Brown Sugar PHP 150 per ½ Cup PHP 15.00
1kg
Baking Soda - ¾ Tsp PHP 21.00
Baking Powder - ½ Tsp PHP 5.00
Cinnamon - 1 Tsp PHP 10.00
Nutmeg - ¾ Cups PHP 10.00
Canola Oil - 2 PHP 16.00
Eggs PHP 14 1 ½ Tsp PHP 14.00
Vanilla Extract PHP 46 per 2 Tbsp PHP 23.00
20ml
Milk PHP 93 per 1L 2 Tbsp PHP 0.00
Grated Carrots PHP 1 ½ Cups PHP 45.00
Walnuts PHP 160 per ½ Cup PHP 54.00
250g
Unsalted butter PHP ½ Cup PHP 35.00
Cream Cheese PHP 152 8 oz PHP 152.00
Vanilla Extract PHP 46 per 1 Tsp PHP 15.00
20ml
Salt - ¼ Tsp PHP 0.00
Powdered Sugar PHP 125 per 4 Cups PHP 52.00
1kg
Total PHP 517.00
Table 2.3
SELLING PRICE
Table 2.4
 Hazelnut Chocolate Cupcake

PESO) (PER UNIT)
Chocolate PHP 299 per ½ Cup PHP 118.00
Hazelnut Spread 1kg
Cocoa Powder PHP 150 per ½ Cup PHP 40.00
32
100g
Flour PHP 58 per 1kg ¾ Cups PHP 15.00
Baking Soda - ½ Tsp PHP 5.00
Baking Powder - ¾ Tsp PHP 21.00
Eggs - 2 PHP 14.00
Sugar
Light brown PHP 150 per ½ Cup PHP 15.00
Sugar 1kg
Vegetable oil - 1/3 Cup PHP 16.00
Vanilla Extract PHP 46 per 20 1 Tsp PHP 15.00
ml
Buttermilk PHP 150 per 1L ½ Cup PHP 15.00
Butter PHP 1 Cup PHP 10.00
1kg
Hazelnut Spread PHP 299 per 1 Cup PHP 37.00
1kg
Milk PHP 93 per 1L 3 Tbsp PHP 3.00
Vanilla Extract PHP 46 per 1 Tsp PHP 15.00
20ml
Strawberries PHP 130 1 Pack PHP 130.00
Total PHP 546.00
Table 2.5
SELLING PRICE
Mark-up: 50% PHP 273.00
Table 2.6
 Lemon Blueberry Cupcakes

PESO) (PER UNIT)
Flour PHP 58 per 1kg 1 ¾ Cups PHP 35.00
Baking Powder - 1 Tsp PHP 5.00
Baking Soda - ½ Tsp PHP 5.00
33
Sour Cream PHP 385 per ½ Cup PHP 24.00
1kg
Whole Milk PHP 93 per 1L ½ Cup PHP 24.00
Fresh lemon PHP 40 3 Tbsp PHP 40.00
juice
Blueberries PHP 308 per ¾ Cup PHP 77.00
400g
Butter PHP ½ Cup PHP 35.00
Granulated PHP 58 per 1kg ¾ Cup PHP 37.00
Sugar
Lemon extract - ½ Tsp PHP 45.00
Egg - 1 PHP 14.00
Grated Lemon - 2 Tsp PHP 0.00
zest
Cream cheese PHP 152 8 oz PHP 152.00
Confectioners’ PHP 125 per 4 Cups PHP 100.00
sugar 1kg
Lemon juice PHP 1 ½ Cup PHP 20.00
Vanilla extract PHP 46 per ¼ Tsp PHP 15.00
20ml
Lemon extract - ¼ Tsp PHP 0.00
Grated Lemon - ½ Tsp PHP 0.00
zest
Total PHP 668.00
Table 2.7
SELLING PRICE
Mark-up: 50% PHP 1,002.00
Table 2.8
 Banana Split Cupcakes

PESO) (PER UNIT)
34
Flour PHP 58 per 1kg 1 1/3 Cup PHP 20.00
Cornstarch - 2 ½ Tbsp PHP 20.00
Baking powder - 1 ¼ Tsp PHP 7.00
Baking soda PHP 58 per 1kg ¾ Tsp PHP 15.00
Salt - 1/8 Tsp PHP 5.00
Butter - 5 Tbsp PHP 35.00
Sugar PHP 50 per ¾ Cup PHP 15.00
100g
Mashed Banana - 2/3 Cup PHP 50.00
Buttermilk PHP 150 per 1/3 Cup PHP 7.00
1kg
Butter - 1 Cup PHP 35.00
Vanilla - 1 Tsp PHP 15.00
1kg
Cream PHP 93 per 1L 3 Tsp PHP 0.00
Total PHP 313.00
Table 2.9
SELLING PRICE
Mar- up: 50% PHP 156.5.00
Table 2.10
 Dulce de leche mocha Cupcakes

PESO) (PER UNIT)
Cocoa powder PHP 150 per ¼ Cup PHP 40.00
1kg
Baking soda - 1 Tsp PHP 5.00
Baking powder - ½ Tsp PHP 5.00
Sea salt - ½ Tsp PHP 5.00
Canola oil - ½ Cup PHP 20.00
Brewed coffee PHP 150 per 1 Cup PHP 59.00
35
500g
White vinegar PHP 159 per 1 Tbsp PHP 0.00
455g
20ml
Granulated PHP 65 per 1kg 1 Cup PHP 25.00
sugar
Condensed milk PHP 60 1 ¼ oz PHP 47.00
Chocolate chips PHP 200 2 oz PHP 16.00
Butter - 20 Tbsp PHP 70.00
Egg whites - 4 PHP 28.00
Sugar PHP 65 per 1kg 1 Cup PHP 20.00
Dulce de leche PHP 150 per ¼ Cup PHP 10.00
1kg
Espresso - 1 Tbsp PHP 10.00
powder
Total PHP 410.00
Table 2.11
SELLING PRICE
Mark up : 50% PHP 205.00
Table 2.12
Donuts
 Libra – Choco Butternut
PESO) (PER UNIT)
Flour PHP 58 per 1kg 1 and ¾ cup PHP 8
Sugar PHP 65 per 1kg 1 cup PHP 7
Cocoa powder PHP 100 per ¾ cup PHP 20
1kg
Baking powder - 1 tsp PHP 5
Baking soda - 1 tsp PHP 5
36
Salt - 1 tsp PHP 3
Milk PHP 93 per 1L 1 cup PHP 10
Eggs - 2 PHP 18
Butter PHP 40 per 4 tbsp PHP 20
200g
Powdered sugar PHP 125 per 4 cups PHP 38
1kg
Vanilla extract PHP 46 per 1 tsp PHP 3
20ml
Milk PHP 93 per 1L 12 tbsp PHP 10
Salt - 1/4 tsp PHP 2
Butter PHP 40 per ¼ cup PHP 15
200g
Vanilla extract PHP 46 20 ml ½ tsp PHP 2
Food color - 2 – 3 drops PHP 4
Sweetened dried PHP 75 per ½ cup PHP 15
coconut 100g
Flour PHP 58 per 1kg ½ cup PHP 8
Milk powder PHP 90 per 1kg ½ cup PHP 15
Nutmeg PHP 90 per ¼ cup PHP 10
100g
Total PHP 218.00
Table 3.1
SELLING PRICE
Mark-up: 50% PHP 109.00
Table 3.2
 Pisces – Blueberry Cheesecake

PESO) (PER UNIT)
Flour PHP 58 per 1kg 2 ¼ cup PHP 10
Baking powder - 2 tsp PHP 7
Salt - Pinch PHP 2
Blueberries PHP 136 per 1 cup PHP 50
37
410g
Caster sugar PHP 50 per ½ cup PHP 7
100g
Egg PHP 1 PHP 9
Cream cheese PHP 179 per ¼ cup PHP 37
225g
Vanilla extract PHP 46 per 20 1 tsp PHP 12
ml
Milk PHP 93 per 1L ¾ cup PHP 25
200g
Cream cheese PHP 179 per 6 oz PHP 70
225g
Vanilla extract PHP 46 per 20 1 tsp PHP 7
ml
Salt PHP Pinch PHP 2
Icing sugar PHP 55 per 2 cups PHP 25
500g
Graham PHP 37 per 2 tbsp PHP 15
crackers 210g
Chopped PHP 136 per ½ cup PHP 20
blueberries 410g
Total PHP 330.00
Table 3.3
SELLING PRICE
Mark-up: 50% PHP 165.00
Table 3.4
 Cancer – White Choco

PESO) (PER UNIT)
Flour PHP 58 Per 1kg 1 cup PHP 8
Baking powder - ¾ tsp PHP 7
Baking soda - ¼ tsp PHP 5
38
Salt - 1/8 tsp PHP 5
Large egg - 1 PHP 9
Granulated - ½ cup PHP 15
sugar
200g
20ml
White chocolate PHP 100 per ½ cup PHP 50
500g
Total PHP 193
Table 3.5
SELLING PRICE
Mark-up: 50% PHP 96.5.00
Table 3.6
 Sagittarius – Glazed
PESO) (PER UNIT)
Dry yeast PHP 30 per 50g 2 ½ tsp PHP 28.75
Water - 2 tbsp PHP
Granulated - ½ tsp PHP 12
sugar
Flour PHP 58 per 1kg 3 and ¼ cups PHP 32
Whole milk PHP 85 per 1L 1 cup PHP 21
Unsalted butter PHP 40 per 2 oz PHP 32
200g
Egg - 3 PHP 27
Total PHP 162.75
Table 3.7
SELLING PRICE
39
Table 3.8
Brownies
PESO) (PER UNIT)
Butter PHP 54 per ½ cup PHP 6
200g
Dark chocolate PHP 75 per 2 cups PHP 10
chips 150g
All purpose PHP 68 125 ml PHP 68
cream
White sugar PHP 29 per 1 ½ cup PHP 2
500g
Brown sugar PHP 29 per ½ cup PHP 2
500g
Egg PHP 35 5 pcs PHP 35
20ml
Flour PHP 13.80 per 1 ¼ cup PHP 7
80g
Fine salt PHP 1 tsp PHP 3
Cocoa powder PHP 25 per 2 tbsp PHP 4
250g
Semi sweet PHP 135 per 1 cup PHP 8
chocolate chips 500g
Total PHP 148.00
Table 4.1
SELLING PRICE
Table 4.2
40
PART V
FUNDING REQUEST
Source of Funding
Start-up Amount
Requirements
Rent Php 50,000.00

Business Lincense and Permits Php 5,000.00
Insurance Php 25,000.00
Renovations Php 100,000.00

Cooking and Baking Equipments Php 265,000.00
Food Supplies Php 400,000.00
Electricity Expense Php 10,000.00
Water Expense Php 5,000.00
Payment System Php 5,000.00
Total Start-up Expense Php 820,000.00
Start-up Assets
Cash Required (Php 500,000.00)

Start-up Inventory Php 1,000,000.00
Other Current Assets
Total Assets Php 1,000,000.00
Total Requirement Php 1,820,000.00
41
The Astrobites’ source of funding will be capital contributions, Janela,
Steph, Shaina, Ania, Azel, Robert, and Cyril will contribute in the Php
1,820,000.00 in equity financing.
Projected Profit and Loss (3 Years)
Projected Profit & Loss Year 1 Year 2 Year 3
Income
Revenue Php 2,200,000.00 Php 3,000,100.00 Php
3,900,200.00
Cost of Goods Php 900,000.00 Php 1,036,000.00 Php
1,570,000.00
Gross Profit Php 1,300,000.00 Php 1,964,100.00 Php

2,330,200.00
Expenses
General and Php 120,000.00 Php 160,000.00 Php 180,000.00
Administrative
Expenses
Selling and Marketing Php 10,000.00 Php 15,000.00 Php 20,000.00
Expense
Depreciation and Php 500,000.00 Php 800,000.00 Php 900,000.00
Amortization
Total Expenses Php 630,000.00 Php 975,000.00 Php

1,100,000.00
Net Operating Profit Php 670,000.00 Php 989,100.00 Php

1,230,200.00
Taxes due to Php 134,000.00 Php 197,820.00 Php 246,040.00

Government
Net after tax profit Php 536,000.00 Php 791,280.00 Php 984,160.00
42
The projected profit of AstroBites in 3 years is to increase net profit every
year and to lessen the loss. In the above table, you can see that the net
profit every year is increasing like we projected. Astrobites manage to pay
all the expenses, cost of goods and taxes every year with a good net profit.
PART VI
FINANCIAL PLAN
Total Finances Resources Required
 The total costs requird will be PHP 1,820,000.00 of which will be

contributed by the owners.
Budget Allocation to the Different Functional Areas of the Business

 The total budget for the whole operations is PHP 1,820,000.00
How the Budget Allocation will be Utilized throughout the Different

Functional Areas of the Business.
Here’s the AstroBites Company allocating a large amount of money to

supply the operation of the following:
43
Utilization of Budget
Allocated
CAPITAL EXPENDITURES
Food Processing Equipment PHP

Refrigerating Equipment 30,000.00
Oven/Cooking Equipment 50,000.00
Baking Equipment 35,000.00
Packaging Equipment 10,000.00
Total: 125,000.00
Food Supplies Inventory PHP

Dry Ingredients 3,600.00
Wet Ingredients 2,400.00
Eggs 360.00
Oil and Fats/Margarine 1,100.00
Total: 7,460.00
Pre-Operating Expenses PHP
Rent 50,000.00
Renovation 100,000.00
Insurance 25,000.00
44
Permits 5,000.00
Utilities 15,000.00
PART VII
Financial Outlook for the Business over the next three (3) years.
 As the AstroBites aim to maintain a 50% gross profit and operational
expenses, the AstroBites' sales income is expected to increase from
PHP 2,200,000.00 in the first year to PHP 3,000,100.00 in the second
year and PHP 3,900,200.00 in the third year. Year (2) two and year
(3) three were predicted to see an increase in AstroBites. AstroBites
is expected to attract a lot of customers due to its uniqueness and
appealing ambiance.
45
PART VII
APPENDIX
46
PART VIII
CONCLUSION
Astrobites Café is a business that strives to keep its customers

satisfied and happy at all times. Our company can compete with others in
the same industry. Astrobites Café ensures that all of the products it sells
are made with love and effort. Before starting our business, the Astrobites
team spent a significant amount of time and effort researching as well as
developing financial projections.
In addition, the total start-up cost of Astrobites is estimated to be Php

1,820,000.00. The majority of the costs are related to the café's equipment,
food supplies, and renovations. The total cost of renovating and providing a
comfortable café space for customers is estimated to be Php 1,820,000.00.
Furthermore, our business still has a lot of room for improvement,

and we're all working on it as a team. We want to provide everyone with
high-quality, delightful desserts.
Finally, our company will remain focused on its business strategies,

particularly in terms of marketing, to ensure that it is well-known among its
customers. We hope to be able to maintain customer loyalty year after
year.
47
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AstroBites

A Financial Business Plan

The Faculty of the Accountancy, Business and Management (ABM) Strand

of Grade 12 – St. Ignatius of Loyola

December 10, 2021

AstroBites is a zodiac related pastry café business that endeavours to

History and Background of the Company

AstroBites seeks to provide a connected customer experience to

When it comes to their products, they are innovative and interesting

Businesses serving coffee compete with one another for a share of

AstroBites offers daily fortune cookies, brownies, and free designing

Figure 1. Brand logo of AstroBites

Because of the pandemic, dining in a physical store is not allowed

Figure 2. Packaging of Take-out product

Figure 3. “I’m into Zodiac Sign”

The graph above shows if the respondents is an astronomy/astrology sign

Figure 4. Respondents zodiac sign

Figure 5. “I like the Idea of linking my personality on zodiac signs”

Figure 6. “I’m into horoscopes”

Figure 8. “I like receiving daily predictions”

Figure 10. “I’m into putting my daily predictions in a pastry”

Figure 12. “What pastry I like the Most”

This graph responds to the previous question above if the respondents

To begin, Astrobites sent each consumer a survey since we need to

Figure 13. Age of Respondents

Figure 14. Sex of the Respondents

Figure 15. Favorite Flavors in desserts

Figure 17. Frequency of eating pastries

Figure 18. Most wanted/liked pastry

Figure 20. Willingness to buy and try another pastry shop

Figure 22. Other pastry preferred by Respondents

Figure 24. Flavor Improvisation

Figure 26. Services Improvisation

As shown in the survey, the pastries stimulate the customers'

 Aries – [Mint Chocolate]

 Scorpio – [Cookies N Cream]

 Sagittarius [Red Velvet]

 Hazelnut Chocolate Cupcake

 Lemon Blueberry Cupcakes

 Banana Split Cupcakes

 Dulce de leche mocha Cupcakes

 Pisces – Blueberry Cheesecake

 Cancer – White Choco

Rent Php 50,000.00

Renovations Php 100,000.00

Total Start-up Expense Php 820,000.00

Cash Required (Php 500,000.00)

Total Assets Php 1,000,000.00

Total Requirement Php 1,820,000.00

Projected Profit and Loss (3 Years)

Projected Profit & Loss Year 1 Year 2 Year 3

Gross Profit Php 1,300,000.00 Php 1,964,100.00 Php

Total Expenses Php 630,000.00 Php 975,000.00 Php

Net Operating Profit Php 670,000.00 Php 989,100.00 Php

Taxes due to Php 134,000.00 Php 197,820.00 Php 246,040.00

Total Finances Resources Required

 The total costs requird will be PHP 1,820,000.00 of which will be

Budget Allocation to the Different Functional Areas of the Business

How the Budget Allocation will be Utilized throughout the Different